Liabilities / Assets
91st percentile
Higher debt load relative to assets than 91% of similar nonprofits.
Highlands Country Club Inc
EIN 56-1304056 • 501(c)7 • Highlands, NC
Profile
Founded in 1928, highlands country club is the premier, family-oriented club in the north carolina mountains. The club is steeped in rich history and tradition, from its donald ross designed golf course to its community of caring members. The club is committed to providing its geographically diverse membership with superb facilities and a dedicated and talented staff. Highlands country club is a responsible and involved participant in the town of highlands.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.58x
Liabilities / Revenue
92nd percentile
Higher debt load relative to revenue than 92% of similar nonprofits.
Net Margin
88th percentile
Higher net margin than 88% of similar nonprofits.
Top Officer Pay
82nd percentile
Higher top officer pay than 82% of similar nonprofits.
Top officer pay equals 3.6% of source-year revenue.
Asset Growth
84th percentile
Faster asset growth than 84% of similar nonprofits.
Revenue Growth
84th percentile
Faster revenue growth than 84% of similar nonprofits.
Balance Sheet
Assets
Up$40,277,000
Up $5,524,000 (+16%) from 2023
Liabilities
Up$23,489,000
Up $2,968,000 (+14%) from 2023
Net Assets
Up$16,788,000
Up $2,556,000 (+18%) from 2023
Revenue
Up$13,253,077
Up $2,207,737 (+20%) from 2023
Expenses
Up$10,569,171
Up $531,260 (+5.3%) from 2023
Net Income
Up$2,683,906
Up $1,676,477 (+166%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
- Assets
- $40,277,000
- Liabilities
- $23,489,000
- Net assets
- $16,788,000
- Revenue
- $13,253,077
- Expenses
- $10,569,171
- Net income
- $2,683,906
Latest Detailed Filing
The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2014 below.
Jump To
Filing Snapshot
- Filing Period
- Nov 1, 2013 to Oct 31, 2014
- Signed
- Sep 18, 2015
- Return Version
- 2013v4.0
- Gross Receipts
- $8,674,416
Mission and Program Overview
Mission
Founded in 1928, highlands country club is the premier, family-oriented club in the north carolina mountains. The club is steeped in rich history and tradition, from its donald ross designed golf course to its community of caring members. The club is committed to providing its geographically diverse membership with superb facilities and a dedicated and talented staff. Highlands country club is a responsible and involved participant in the town of highlands.
SOCIAL COUNTRY CLUB
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $17,418,478 | $19,052,858 | ▲ $1,634,380 |
| Cash and Non-Interest-Bearing Accounts | $1,250,614 | $1,247,014 | ▼ $3,600 |
| Savings and Temporary Cash Investments | $1,882,993 | $999,487 | ▼ $883,506 |
| Accounts Receivable | $654,998 | $799,828 | ▲ $144,830 |
| Inventories for Sale or Use | $405,271 | $395,435 | ▼ $9,836 |
| Prepaid Expenses and Deferred Charges | $75,380 | $89,355 | ▲ $13,975 |
| Intangible Assets | $12,467 | $10,267 | ▼ $2,200 |
| Total Assets | $21,700,201 | $22,594,244 | ▲ $894,043 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $2,147,994 | $1,814,122 | ▼ $333,872 |
| Accounts Payable and Accrued Expenses | $447,322 | $617,247 | ▲ $169,925 |
| Deferred Revenue | $172,862 | $114,160 | ▼ $58,702 |
| Total Liabilities | $2,768,178 | $2,545,529 | ▼ $222,649 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $18,932,023 | $20,048,715 | ▲ $1,116,692 |
| Total Net Assets Fund Balance | $18,932,023 | $20,048,715 | ▲ $1,116,692 |
| Total Liabilities and Net Assets / Fund Balance | $21,700,201 | $22,594,244 | ▲ $894,043 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $8,962,452 | $7,205,692 | $16,168,144 |
| Other Land Buildings | $4,892,051 | $3,933,143 | $8,825,194 |
| Equipment | $2,828,977 | $2,274,460 | $5,103,437 |
| Land | $2,369,378 | - | $2,369,378 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Greg Crawford | General Manager | FT | $210,076 | $120,608 | $330,684 |
| Brian Stiehler | Golf Course Super | FT | $140,204 | $8,008 | $148,212 |
| Dennis Leftwich | Controller | FT | $105,285 | $5,823 | $111,108 |
| Bryant Wither | Chef | FT | $102,251 | $3,293 | $105,544 |
Board Members and Trustees
| Name | Title |
|---|---|
| Bill Grumbles | Ex-officio - President |
| Bill Maner | President |
| Bill Burke | Vice President |
| David Hughes | Board Member |
| Jack Dalton | Board Member |
| Tred Shurling | Board Member |
| Wade Coleman | Board Member |
| Anne Bailey | Secretary |
| Frank Addicks | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $6,989,319
- Investment Income
- $53,149
- Other Revenue
- $845,443
- Change in Net Assets
- $1,305,336
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $7,887,911
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $787,089
- Total Revenue per Audited Statements
- $8,675,000
- Total Revenue per Form 990
- $7,887,911
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $3,390,657 |
| Other Expenses | $3,191,918 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $2,272,906 |
| Office Expenses | - | - | - | $1,106,772 |
| Depreciation Depletion | - | - | - | $923,522 |
| Occupancy | - | - | - | $606,073 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $441,792 |
| Payroll Taxes | - | - | - | $353,176 |
| Fees for Services Other | - | - | - | $221,409 |
| Other Employee Benefits | - | - | - | $178,347 |
| Pension Plan Contributions | - | - | - | $144,436 |
| Insurance | - | - | - | $68,264 |
| Conferences and Meetings | - | - | - | $53,855 |
| Other Expenses | - | - | - | $8,029 |
| Advertising | - | - | - | $2,784 |
| Total Functional Expenses | $0 | $0 | $0 | $6,582,575 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $7,368,000 |
| Total Expenses per Form 990 | $6,582,575 |
| Expenses per Audited Statements | $6,581,495 |
| Expenses Not Reported on Form 990 | $786,505 |
| Expenses Not Reported on Financial Statements | $1,080 |
| Other Expense Adjustments | $1,080 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Subject to proxy tax
- No
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Backup withholding compliance
- Yes
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- Yes
- Other officer compensation reviewed
- Yes
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 1
“There shall exist at all times an executive committee composed of the president, vice president, secretary, and treasurer of the club, and other governors as may be designated by the president. The president shall be chairman of the executive committee. Said committee shall function, however, only in the interim between regular meetings of the board, with the exception of article ix, section 4 of these by-laws, and shall possess the same powers and authority as the board with respect to any and all urgent matters requiring prompt action, provided however, that any action taken by the executive committee shall be reported to the governors forthwith and shall be subject to ratification and confirmation of the board at its next regular meeting. The executive committee may not adopt amendments to these by-laws.”
Form 990, Part VI, Section A, Line 6
“The organization has three classes of membership: founder membership, golf equity membership, and social equity membership.”
Form 990, Part VI, Section A, Line 7A
“The organization's members have the privilege to elect and vote on members of the governing body.”
Form 990, Part VI, Section A, Line 7B
“Founder members and golf equity members have the privelage of one vote, while social equity members have the privelage of 1/2 vote all matters except assessments.”
Form 990, Part VI, Section B, Line 11
“The form 990 was prepared by an independent accountant. The form 990 was reviewed by the controller, general manager, and treasurer prior to filing the return.”
Form 990, Part VI, Section B, Line 12C
“Employees, officers and board members are required to complete and sign conflict of interest disclosure statement forms each year. If someone becomes aware of a potential conflict, they are required to address any potential conflicts of interest and remove themselves from voting on that matter.”
Form 990, Part VI, Section B, Line 15
“The organization uses a compensation study to determine the reasonableness of top management's compensation and benefits. Any compensation adjustments must be approved by the human resource committee.”
Form 990, Part VI, Section C, Line 18
“The organization makes its form 990 available to the public upon request. Additionally, recent filings of the form can be found on guidestar.org.”
Form 990, Part VI, Section C, Line 19
“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”
Filing and Contact Details
Filer
- EIN
- 56-1304056
- Phone
- 8285262181
Signing Officer
- Name
- Greg Crawford
- Title
- General Manager
- Phone
- 8285262181
- Signed
- 2015-09-18
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Greg Crawford
- Formed
- 1980
- Legal Domicile
- Nc
- Voting Board Members
- 8
- Independent Board Members
- 8
- Employees
- 129
- Volunteers
- 95
Preparer
- Preparer
- Amy Bibby
- Phone
- 8282542254
Supplemental Narrative
Additional Explanations
FORM 990, PART XI, LINE 9:
“Resale of equity memberships 16,000. Redemptions of equity memberships -205,283.”
Financial Statement Notes
PART X, LINE 2:
“Income taxes are provided for the tax effects of transactions reported in the financial statements. Deferred income taxes are provided for the estimated tax effects of differences between the financial statement carrying amounts and the tax bases of recognized assets and liabilities. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Tax positions must meet a recognition threshold of more-likely-than-not in order for the benefit of those tax positions to be recognized in the club's financial statements. The club has determined that it does not have any material unrecognized tax benefits or obligations as of october 31, 2014 and the adoption of the guidance did not have a material effect on the club's financial position or results of operations. Interest and penalties related to income tax assessments, if any, are reflected in income tax expense in the accompanying statement of activities. Fiscal years ending on or after october 31, 2011 remain subject to examination by federal and state tax authorities.”
PART XI, LINE 2D - OTHER ADJUSTMENTS:
“Rounding adjustment (financials in thousands) 584. Cost of goods sold 786,505.”
PART XII, LINE 2D - OTHER ADJUSTMENTS:
“Cost of goods sold 786,505.”
PART XII, LINE 4B - OTHER ADJUSTMENTS:
“Rounding adjustment (financials in thousands) 1,080.”
Raw XML AppendixShowing 400 of 469 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 617247 |
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| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 799828 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | SOCIAL COUNTRY CLUB |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 2784 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
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| IRS990/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | PO BOX 220 |
| IRS990/BooksInCareOfDetail/USAddress/City | 0 | HIGHLANDS |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | NC |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 28741 |
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| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
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| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1247014 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 441792 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
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| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CostOfGoodsSoldAmt | 0 | 786505 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
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| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
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| IRS990/CYOtherRevenueAmt | 0 | 845443 |
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| IRS990/CYRevenuesLessExpensesAmt | 0 | 1305336 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 3390657 |
| IRS990/CYTotalExpensesAmt | 0 | 6582575 |
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| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
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| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 114160 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
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| IRS990/Desc | 0 | NON-PROFIT COUNTRY CLUB PROVIDING GOLF, TENNIS, SWIMMING, HEALTH, AND DINING FACILITIES FOR ITS MEMBERS AND GUESTS ONLY. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
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| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
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| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 40.00 |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | GREG CRAWFORD |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | EX-OFFICIO - PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | GENERAL MANAGER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | CONTROLLER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | GOLF COURSE SUPER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | CHEF |
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| IRS990/Form990TFiledInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1980 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
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| IRS990/GainOrLossGrp/OtherAmt | 0 | 41316 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 41316 |
| IRS990/GrossReceiptsAmt | 0 | 8674416 |
| IRS990/GrossReceiptsForPublicUseAmt | 0 | 549286 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 46471 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 1583002 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 4 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InitiationFeesAndCapContriAmt | 0 | 1599000 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 68264 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 12467 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 10267 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 405271 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 395435 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 11833 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 11833 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 46 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
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| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 17418478 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 19052858 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 32466153 |
| IRS990/LegalDomicileStateCd | 0 | NC |
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| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | FOUNDED IN 1928, HIGHLANDS COUNTRY CLUB IS THE PREMIER, FAMILY-ORIENTED CLUB IN THE NORTH CAROLINA MOUNTAINS. THE CLUB IS STEEPED IN RICH HISTORY AND TRADITION, FROM ITS DONALD ROSS DESIGNED GOLF COURSE TO ITS COMMUNITY OF CARING MEMBERS. THE CLUB IS COMMITTED TO PROVIDING ITS GEOGRAPHICALLY DIVERSE MEMBERSHIP WITH SUPERB FACILITIES AND A DEDICATED AND TALENTED STAFF. HIGHLANDS COUNTRY CLUB IS A RESPONSIBLE AND INVOLVED PARTICIPANT IN THE TOWN OF HIGHLANDS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
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| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 1814122 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 18932023 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 20048715 |
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| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 796497 |
| IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt | 0 | 87244 |
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| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 46471 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
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| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 1106772 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
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| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 178347 |
| IRS990/OtherExpensesGrp/Desc | 0 | EVENT EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 1 | JUNIOR PROGRAM |
| IRS990/OtherExpensesGrp/Desc | 2 | SOCIAL & GOODWILL |
| IRS990/OtherExpensesGrp/Desc | 3 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 107568 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 69918 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 23724 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 8029 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 713910 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 2475 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 2475 |
| IRS990/OtherRevenueTotalAmt | 0 | 2475 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 2272906 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 353176 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 144436 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 75380 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 89355 |
| IRS990/PrincipalOfficerNm | 0 | GREG CRAWFORD |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 639 |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 713910 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 713910 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 713910 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 713910 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 4 | 713910 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | GOLF GUEST FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | GOLF CART RENT & STORAGE |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | LIFE ENHANCEMENT |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | GOLF RELATED ACTIVITIES |
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| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 242161 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 184848 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 161502 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 6089912 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 244634 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 242161 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 184848 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 161502 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 244634 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 800 |
| IRS990/PYInvestmentIncomeAmt | 0 | 11510 |
| IRS990/PYOtherExpensesAmt | 0 | 3101505 |
| IRS990/PYOtherRevenueAmt | 0 | 904330 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 6287111 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 973183 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 3127463 |
| IRS990/PYTotalExpensesAmt | 0 | 6229768 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 7202951 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 1305336 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 46471 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 1882993 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 999487 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 8962452 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 7205692 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 16168144 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 2828977 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 2274460 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 5103437 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 786505 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 1080 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 6581495 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 2369378 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 2369378 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 786505 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 1080 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 4892051 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 3933143 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 8825194 |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 787089 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 787089 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 7887911 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | INCOME TAXES ARE PROVIDED FOR THE TAX EFFECTS OF TRANSACTIONS REPORTED IN THE FINANCIAL STATEMENTS. DEFERRED INCOME TAXES ARE PROVIDED FOR THE ESTIMATED TAX EFFECTS OF DIFFERENCES BETWEEN THE FINANCIAL STATEMENT CARRYING AMOUNTS AND THE TAX BASES OF RECOGNIZED ASSETS AND LIABILITIES. DEFERRED TAX ASSETS ARE REDUCED BY A VALUATION ALLOWANCE WHEN, IN THE OPINION OF MANAGEMENT, IT IS MORE LIKELY THAN NOT THAT SOME PORTION OR ALL OF THE DEFERRED TAX ASSETS WILL NOT BE REALIZED. TAX POSITIONS MUST MEET A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT IN ORDER FOR THE BENEFIT OF THOSE TAX POSITIONS TO BE RECOGNIZED IN THE CLUB'S FINANCIAL STATEMENTS. THE CLUB HAS DETERMINED THAT IT DOES NOT HAVE ANY MATERIAL UNRECOGNIZED TAX BENEFITS OR OBLIGATIONS AS OF OCTOBER 31, 2014 AND THE ADOPTION OF THE GUIDANCE DID NOT HAVE A MATERIAL EFFECT ON THE CLUB'S FINANCIAL POSITION OR RESULTS OF OPERATIONS. INTEREST AND PENALTIES RELATED TO INCOME TAX ASSESSMENTS, IF ANY, ARE REFLECTED IN INCOME TAX EXPENSE IN THE ACCOMPANYING STATEMENT OF ACTIVITIES. FISCAL YEARS ENDING ON OR AFTER OCTOBER 31, 2011 REMAIN SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAX AUTHORITIES. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | ROUNDING ADJUSTMENT (FINANCIALS IN THOUSANDS) 584. COST OF GOODS SOLD 786,505. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | COST OF GOODS SOLD 786,505. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 3 | ROUNDING ADJUSTMENT (FINANCIALS IN THOUSANDS) 1,080. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | PART XII, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 19052858 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 6582575 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 7887911 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 8675000 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 7368000 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompensationCommitteeInd | 0 | X |
| IRS990ScheduleJ/CompensationSurveyInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/HousingAllowanceOrResidenceInd | 0 | X |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 210076 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 42000 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 61835 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 11785 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 4988 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | GREG CRAWFORD |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | GENERAL MANAGER |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 330684 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SubstantiationRequiredInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | THE GENERAL MANAGER IS PROVIDED WITH A RESIDENCE ON CAMPUS AS PART OF HIS EMPLOYMENT CONTRACT IN ORDER TO BE READILY AVAILABLE TO THE CLUB. HIS HOUSING ALLOWANCE IS NOT TAXABLE AND IS THEREFORE NOT INCLUDED IN HIS W-2. |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 1A |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990ScheduleJ/WrittenEmploymentContractInd | 0 | X |
| IRS990ScheduleJ/WrittenPolicyRefTAndEExpnssInd | 0 | 1 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THERE SHALL EXIST AT ALL TIMES AN EXECUTIVE COMMITTEE COMPOSED OF THE PRESIDENT, VICE PRESIDENT, SECRETARY, AND TREASURER OF THE CLUB, AND OTHER GOVERNORS AS MAY BE DESIGNATED BY THE PRESIDENT. THE PRESIDENT SHALL BE CHAIRMAN OF THE EXECUTIVE COMMITTEE. SAID COMMITTEE SHALL FUNCTION, HOWEVER, ONLY IN THE INTERIM BETWEEN REGULAR MEETINGS OF THE BOARD, WITH THE EXCEPTION OF ARTICLE IX, SECTION 4 OF THESE BY-LAWS, AND SHALL POSSESS THE SAME POWERS AND AUTHORITY AS THE BOARD WITH RESPECT TO ANY AND ALL URGENT MATTERS REQUIRING PROMPT ACTION, PROVIDED HOWEVER, THAT ANY ACTION TAKEN BY THE EXECUTIVE COMMITTEE SHALL BE REPORTED TO THE GOVERNORS FORTHWITH AND SHALL BE SUBJECT TO RATIFICATION AND CONFIRMATION OF THE BOARD AT ITS NEXT REGULAR MEETING. THE EXECUTIVE COMMITTEE MAY NOT ADOPT AMENDMENTS TO THESE BY-LAWS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANIZATION HAS THREE CLASSES OF MEMBERSHIP: FOUNDER MEMBERSHIP, GOLF EQUITY MEMBERSHIP, AND SOCIAL EQUITY MEMBERSHIP. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ORGANIZATION'S MEMBERS HAVE THE PRIVILEGE TO ELECT AND VOTE ON MEMBERS OF THE GOVERNING BODY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | FOUNDER MEMBERS AND GOLF EQUITY MEMBERS HAVE THE PRIVELAGE OF ONE VOTE, WHILE SOCIAL EQUITY MEMBERS HAVE THE PRIVELAGE OF 1/2 VOTE ALL MATTERS EXCEPT ASSESSMENTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE FORM 990 WAS PREPARED BY AN INDEPENDENT ACCOUNTANT. THE FORM 990 WAS REVIEWED BY THE CONTROLLER, GENERAL MANAGER, AND TREASURER PRIOR TO FILING THE RETURN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | EMPLOYEES, OFFICERS AND BOARD MEMBERS ARE REQUIRED TO COMPLETE AND SIGN CONFLICT OF INTEREST DISCLOSURE STATEMENT FORMS EACH YEAR. IF SOMEONE BECOMES AWARE OF A POTENTIAL CONFLICT, THEY ARE REQUIRED TO ADDRESS ANY POTENTIAL CONFLICTS OF INTEREST AND REMOVE THEMSELVES FROM VOTING ON THAT MATTER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE ORGANIZATION USES A COMPENSATION STUDY TO DETERMINE THE REASONABLENESS OF TOP MANAGEMENT'S COMPENSATION AND BENEFITS. ANY COMPENSATION ADJUSTMENTS MUST BE APPROVED BY THE HUMAN RESOURCE COMMITTEE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST. ADDITIONALLY, RECENT FILINGS OF THE FORM CAN BE FOUND ON GUIDESTAR.ORG. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | RESALE OF EQUITY MEMBERSHIPS 16,000. REDEMPTIONS OF EQUITY MEMBERSHIPS -205,283. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART VI, SECTION C, LINE 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | FORM 990, PART XI, LINE 9: |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | NC |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
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